Notification
No. 50 dated 28th June 2001 (NT) {(As
amended by Notification No. 12 dated 1st March 2002 (NT),
Notification No. 14 dated 1st March 2003 (NT)}
In exercise of powers conferred
under Rule 14 of the Central Excise (No. 2) Rules, 2001, the Central Board of
Excise and Customs hereby notifies the following procedure for procurement,
accounting and disposal of Central Excise Stamps and matters pertaining to
production, storage, control, removal and payment of duty on matches, other
than Bengal Lights falling under sub-heading No. 3605.10:
(a)��������� All Central Excise Stamps shall be procured
from a district Revenue Treasury or Sub-Treasury.
(b)���������
(i)���� A registered person wishing to obtain
Central Excise Stamps for cash shall submit to the treasury a challan in
quintuplicate for the amount to be paid, specifying on the reverse the number
and class of Central Excise Stamps required, together with their price. The
treasury shall accept the amount specified in the challan and shall return the
duplicate, triplicate and quintuplicate copies of the receipted challan to the
registered person.
(ii)��� The registered person shall present
duplicate an quintuplicate copies of the challan to the Inspector or
Superintendent incharge of the factory who, after satisfying himself about the
correctness of the amount remitted, shall return the quintuplicate copy to the
assessee with an endorsement to the District Revenue Treasury Officer or
Sub-Treasury Officer to issue the appropriate number of Central Excise Stamps.
The registered person shall present quintuplicate copy with such endorsement to
the District Revenue Treasury Officer or Sub-Treasury Officer, who shall
thereafter supply the Central Excise Stamps to the registered person.
(c)��� A registered person whishing to obtain
Central Excise Stamps on credit shall execute a bond in the Form specified in Annexure A with such surety or sufficient
security as the Assistant Commissioner or Deputy Commissioner of Central Excise
may require.
(d)��� When the provision of sub-paragraph (c) have
been complied with the, the Assistant Commissioner or Deputy Commissioner of
Central Excise shall, after due enquiry, authorise the issue of Central Excise
Stamps on credit to the registered person and shall communicate the same to the
District Revenue Treasury officer or Sub-Treasury Officer concerned and to the
Superintendent in charge of the factory with full particulars of bond executed
and the extend of credit granted. The number of Central Excise Stamps to be
supplied at a time shall not exceed the average out-turn of the factory for a
number of days, not exceeding thirty to be fixed by the Assistant Commissioner
of Central Excise or the Deputy Commissioner of Central Excise:
Provided
that the total price of unused Central Excise Stamps in
balance with the registered person and of those indented for shall not exceed
the amount of security furnished by the registered person.
(e)��� A registered person authorised to obtain
Central Excise Stamps on credit shall for each supply submit to the
Superintendent in charge of the factory a requisition in quadruplicate in the
Form annexed as Annexure B. If
satisfied that the detail stated in the requisition are correct the said office
shall retain the triplicate for his own record and send the original, duplicate
and quadruplicate to the District Revenue Treasury Officer or Sub-Treasury
Officer concerned, who shall retain the original in his office, issue the
number of Central Excise Stamps required, return the duplicate, duly endorsed
to the said officer and send the quadruplicate copy to the Chiefs Account
Officer to the Commissionerate.
The Manufacturer shall keep all his
Central Excise Stamps, whether procured for cash or on credit, in a secure
place within the factory premises, and shall keep them open for inspection at
any time by any officer. The inspector or Superintendent in Charge of the
factory may at any time examine the stock of the Central Excise Stamps on any
working day and check the balance with that shown in the register and shall
record the result in the register. If any Central Excise Stamps procured on
credit are missing or unaccounted for, he shall call on the registered person
to pay immediately into the Treasury the full price thereof and to produce the
treasury challan within a week
(a)������ The
manufacturer shall maintain an account of quantity and value of -
(i)receipt of Central Excise Stamps purchased for
cash and on credit;
(ii)���������� Central Excise Stamps affixed on
boxes or booklets;
(iii)��������� Central Excise Stamps damaged and
handed over to the Inspector or Superintendent in charge of the factory; and
(iv)��������� Central Excise Stamps lost in the
process or not otherwise accounted for.
(b)��� The manufacturer shall submit to the
Superintendent incharge of the factory a monthly return in the Form annexed as Annexure C before the tenth day of the
month following that to which the return relates.
(a)��� As soon as possible, after matches are
finished, they shall, unless intended for export, be put into boxes or booklets
which shall then, save as otherwise provided by these procedures, be affixed
with Central Excise Stamps and enclosed in packets or other outer coverings as
the case may be.
(b)������ Every
Central Excise Stamp shall be so affixed that -
(i)the box or booklet on which the Central Excise
Stamp is affixed can not be opened without tearing the Central Excise Stamp;
(ii)��� when it is affixed to a box, the Central
Excise Stamp shall cover one side of the inner tray and a part of the rear or
bottom or front or top of the outer box, and the Central Excise Stamp itself
shall not be covered by either the factory�s label or any advertisement label;
(c)��� Where the matches are intended for export
out of India, the Central Excise Stamps need not be affixed thereto and, unless
they are to be exported without payment of duty in accordance with rule 19 of
the Central Excise (No. 2) Rules, 2001, the duty shall be paid by the assessee
before removal of each consignment by debit to the account current maintained
by him.
(d)��� Where the board is satisfied that by reason
of the fact that the necessary Central Excise Stamps are not available or for
any other relevant reason it is necessary or expedient so to so, it may, by
general or special order, allow the duty on matches to be paid, without
affixing Central Excise Stamps to such box or booklet, by debit to the account
current before the removal of each consignment subject to any condition which
may be imposed in the order.
(a)��� No packet or case containing boxes or
booklets of matches, other than those intended for export out of India and
those to which the provisions of the paragraph 4(c) above apply, shall be
closed and reckoned as a unit unless a Central Excise Stamp of the appropriate
class has been affixed to each box or booklet in the manner laid down in
paragraph 4(a) above.
(b)��� Each case or packet shall contain only an
integral number whether one hundred boxes or booklets of matches or multiplies
thereof. The boxes or booklets in each case or packet shall contain the same
number of matches on the average and shall, except where the matches are
exempted from bearing Central Excise Stamps, bear Central Excise Stamp of the
same class.
(c)��� Every packet, box or booklet, or the manufacturer
label affixed thereto shall bear in clearly discernable characters, the name of
the factory or a distinguishing mark, which may take the form of a special
design whereby the origin of the matches can be traced. Specimens of all such
labels shall be submitted to the Superintendent in-charge of the factory duly
declaring the ownership of the label before that are brought in use. In case,
the label is owned by some other manufacturer, a consent letter from the owner
of the label duly declaring the rate of duty applicable to him, should also be
filed.
(d)��� Each case or packet of matches shall be
legibly marked in ink or oil colour with progressive number, commencing with
number 1, for each year and in different series for each class of matches, the
number of boxes or booklets in hundreds contained in each case of packet and
the grade of Central Excise Stamps affixed thereto.
(e)��� Every box or booklet of matches, issued for
home consumption, shall have on the box or booklet, or on the manufacturers
label affixed thereto, a statement in clearly discernable character of the
sticks contained in the box or booklet, and of the retail price at which the
manufacturer intends that the box or booklet should be sold:
Provided
that the Assistant Commissioner of Central Excise or the
Deputy Commissioner of Central Excise may, by an order in writing and subject
to such limitations and conditions, as may be prescribed by him in the order,
relax the provisions of this sub-paragraph.
(a)��� If any Central Excise Stamps are torn during
examination or inspection taken up by the inspector of Superintendent of
Central Excise, the said officer may order that the containers to which they
are affixed shall be returned to the registered person for re-stamping and
shall be replaced immediately by an equal number of boxes or booklets of the
same class from the finished stock.
(b)��� If examination or inspection by the
Inspector or Superintendent of Central Excise shows that Central Excise Stamps
of insufficient value have been affixed, the said officer may order the boxes
or booklets in question to be returned to the factory, where the Central Excise
Stamps Shall be removed and replaced by others of the proper value.
All boxes or booklets containing
matches intended for export and on which no Central Excise Stamps have been
affixed, shall be packed in cases or packets on which shall be pasted labels
inscribed �Matches not affixed with Central Excise Stamps for Export� and shall
be entered in daily stock account maintained under rule 10 of Central Excise
(No. 2) Rules, 2001.
When it is desired to remove matches
bearing Central Excise purchase on credit, the registered person shall unless
he maintains an account-current with the Commissioner, pay the price of the
Central Excise Stamps and no such matches may be removed until after the price
of the Central Excise Stamps has been so paid or has been debited to such
account-current, if any.
(9)������ It shall remain in force upto and
inclusive of the 31st day of March 2003.
ANNEXURE A
BOND (WITH SURELY/ SECURITY) TO BE
EXECUTED BY MATCH MANUFACTURER IN RESPECT OF CENTRAL EXCISE STAMPS OBTAINED ON
CREDIT
(Delete the
letter and words not applicable)
I/ we ____________________ of
_________________ the owner(s) of the ________________ Match Factory situated
at ___________________ [hereinafter called the obligor(s) _________________ and
__________________ of ___________________ [hereinafter called the surety) am/
are jointly and severally bond to the President of India in the sum of
________________________ rupees to be paid to the President of India for which
payment I/ we jointly and severally bind myself/ ourselves and my/ our legal
representatives.
Whereas the obligor(s) has/ have
applied to the Commissioner of Central Excise _____________________ hereinafter
called the Commissioner for the supply on credit of Central Excise Stamps to be
affixed to boxes and booklets of matches to be manufactured in the above named
factory;
And whereas the Commissioner has
agreed that the said obligor(s) may obtain from the Government Treasury at
______________
Central Excise Stamps of such kind
as may be required by the said obligors(s), not exceeding in the value of sum
____________________ rupees at any one time and may form time to time obtain
further Central Excise Stamps provided that the value of the Central Excise
Stamps so supplied from time to time shall not exceed the value of the Central
Excise Stamps on the boxes or booklets matches which may, to the satisfaction
of the Commissioner, be deposited in the store-room;
And whereas the obligors(s) agrees
and undertake(s) to return the said Central Excise Stamps if so required and
further agree(s) and undertakes to pay to the Commissioner the value of the
Central Excise Stamps not so returned, excepting such Central Excise Stamps in
respect of which under the Central Excise (No. 2) Rules, 2001, the obligor(s)
may be entitled to a refund form the Commissioner;
Whereas the Commissioner has
required the obligor(s) to deposit as guarantee for the amount of this bond the
sum of ______________ rupees in cash;
And whereas the obligors has/ have
furnished such guarantee by depositing with the Commissioner the cash/
securities as aforementioned; The condition of this bond is that if the
obligator(s) shall observe all the provisions of the Central Excise Act, 1944
and the Rules made thereunder and all such amendments thereto as may be issued
from time to time so far as they relate to Central Excise Stamps obtained on
credit.
And if the obligor(s) shall utilize
the Central Excise Stamps obtained on credit only for the purpose of affixing
the same to boxes or booklets of matches manufactured in the said factory;
And if the obligor(s) shall return
the unused Central Excise Stamps to the Commissioner if so required;
And if the obligor(s) shall pay into
the treasury approved by the Commissioner within ten days of such demand being
made the full price of the Central Excise Stamps not so returned, less the
price of such Central Excise Stamps in respect of which, under the Central
Excise Rules, 2001, the obligors are entitled to a refund from the
Commissioner;
This obligation shall be void.
Otherwise and on breach or failure
in the performance of any part of this condition, the same shall be in full
force.
I/ we declare that this bond is
given under the orders of the Central Government for the performance of an act
in which the public are interested.
Place:
Date:
Signature(s)
of obligor(s)
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Witness
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(1)
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Address (1)
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Occupation (1)
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(2)
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Address (2)
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Occupation (2)
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Signature(s)
of surety(ies)
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Witness
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(1)
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Address (1)
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Occupation (1)
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(2)
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Address (2)
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Occupation (2)
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Accepted by me this
_______________________ day of _____________________ 200 __.
[___________________ of Central
Excise]
[for and on behalf of the President
of India]
Range_______________________
Circle________________________
ANNEXURE B
REQUISITION FOR SUPPLY OF CENTRAL
EXCISE STAMPS ON CREDIT
To,
_______________________ of Central
Excise,
Sir,
I/ we have in our possession this
day the under mentioned quantity of Central Excise Stamps:
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Denomination
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Quantity
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Value
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Gross
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Single
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Rs.��������������� (P)
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Total
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2.���� Please ask the Treasury Officer at
______________________ to supply me/ us with Central Excise Stamps of the
following denomination on credit for use at my/ our factory:
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Denomination
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Number of gross required
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Value
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Rs.��������������� (P)
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Total
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Place _________________
Date __________________������������������������������������������������������������������������������� Signature
of registered person
Memorandum
No.
Forwarded to the Treasury Officer,
The quantities of Central Excise
Stamps indented for are covered by a security/ surely bond executed by the
registered person(s) and may be issued on credit.
Place ___________________
Date ______________________
__________________________
Signature of Central Excise
Memorandum
No.
Returned to the _______________________
of Central Excise after supply of [Central Excise Stamps] to the assessee.
Place ____________________
Date _____________________������������������������������������������������������������������������� Signature
of Treasury Officer ____________
(Original/ Duplicate/ Triplicate/
Quadruplicate)
ANNEXURE C
MONTHLY RETURN OF STOCKS AND
RECEIPTS OF CENTRAL EXCISE STAMPS OBTAINED ON CREDIT/ CASH
Name of factory:
_________________________________________________________________
Address:
_______________________________________________________________________ Month:
_________ 20_____
Superintendent of Central Excise:
________ Range: ____________ Address: _______________________ Division:
_____________
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I. Unused:
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���������� Opening
Balance:
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���������� Received
from the Tresury:
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������������������������������� ��������������������� ��������������������� Total
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���������� Affixed
to boxes and booklets and ���������� stored
in storeroom
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���������� Damaged
and handed over to the ���������� proper
officer
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���������� Lost
in process or otherwise not ���������� accounted
for
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���������� Closing
balance
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����������������������������������������������������� ��������������������� Total
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II. Affixed to boxes or booklets:
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���������� Opening
Balance:
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���������� Brought
into storeroom:
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����������������������������������������������������� ��������������������� Total
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���������� Cleared
from factory:
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���������� Closing
Balance:
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����������������������������������������������������� ��������������������� Total
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III. Central Excise Stamps
purchased for cash:
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���������� Affixed
to boxes or booklets:
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���������� Damaged
and handed over to the ���������� proper
officer:
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���������� Lost
in process or otherwise not ���������� accounted
for:�
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���������� Closing
Balance:
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����������������������������������������������������� ��������������������� Total
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I declare that to the best of my
knowledge and belief the information furnished herein is true and complete.
Place:
Date:
Signature of
assessee
[Note: For Central Excise
Stamps purchased on cash, only Part lll should be filled]
2.������� This
notification will come into force on 1st July, 2001.